Law on Land Tax (No. I-2675). Pays/Territoire Lituanie Type du document Législation Date 1992 Source FAO, FAOLEX Sujet Terre et sols Mot clé Régime foncier Taxe/impôt Patrimoine culturel Aire géographique Europe, Europe et Asie Centrale, Pays de l'Union Européenne, Europe du Nord Résumé This Act makes provision for the taxation of ownership of private land. The annual rate of land tax shall be one and a half percent of the "cost" (not defined) of the land. In the case of forest land the value of trees shall not be included. Tax reliefs for land in protective forest belts and in natural monuments, as well as for land used for purposes of nature protection, shall be established by the Government of the Republic of Lithuania in coordination with the Department of Environmental Protection. Texte intégral Anglais Site web www.tm.lt